Tax Information Exchange Agreements

The Tax Information Exchange Agreements are bilateral agreements which govern and promote the cooperation in tax matters and establishes an effective change of tax information for the purpose of countering harmful tax practices. Samoa has signed TIEAs with the following countries:

CountriesDate of signature
San Marino1-Sep-09
Principality of Monaco7-Sep-09
Kingdom of the Netherlands14-Sep-09
Ireland8-Dec-09
Australia16-Dec-09
Sweden16-Dec-09
Finland16-Dec-09
Greenland16-Dec-09
Iceland16-Dec-09
Norway16-Dec-09
Faroes16-Dec-09
Denmark16-Dec-09
New Zealand26-Aug-10
Mexico30-Nov-11
Republic of South Africa4-Jul-12
Japan4-Jun-13
Korea15-May-15
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